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Amendments To The Value Added Tax Act

Original Language Title: Grozījumi Pievienotās vērtības nodokļa likumā

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The Saeima has adopted and promulgated the following laws of Valstsprezident: amendments to the value added tax Act make the value added tax Act (Latvian journal, 2012, 2013, 197 no; no 27) the following amendments: 1. Replace article 1, point 10, the number and the word "late" with the number 10 and the words "Euro" 14.23. 2. Replace article 13, paragraph 2, of part three, the number and the word "24 000 lats" with a number and the word "35 000 euro". 3. Article 34: replace the tenth part number and the word "35 000 lats" with a number and the word "50 000 euro"; replace the eleventh part number and the word "late" with the number 7000 and 10 000 euro, the word "". 4. Replace the third subparagraph of article 49, paragraph 1 of the number and the word "50 lats" with a number and the word "Euro" 71.14. 5. in article 53: turn off the fourth and fifth paragraphs, the words "or the equivalent amount in dollars"; turn off the sixth; replace the 14th part 1 "a" point number and the word "late" with the number 210, and the word "300 Euro"; replace the 14th part 1, point "b" above the number and the word "300 dollars" with a number and the word "Euro" 430; replace the fourteenth point 2 of part number and the word "200 dollars" with a number and the word "Euro" 285. 6. Replace article 57, first and second part of the number and the word "late" with the number 7000 and 10 000 euro, the word "". 7. Replace article 59, first paragraph, the number and the word "35 000 lats" with a number and the word "50 000 euro". 8. Replace article 60 of the second subparagraph of paragraph 1, the number and the word "24 000 lats" with a number and the word "35 000 euro". 9. Replace article 64, first paragraph, point 4, the number and the word "250 000 lats" with a number and the word "355 700 Euro". 10. Article 65: replace paragraph 6 of the first paragraph "a" point number and the word "10 000 lats with the number and" name "14 220 euro '; Replace paragraph 6 of the first paragraph of point "b" number and the word "200 000 lats" with a number and the word "284 570 euro". 11. Replace article 77, the number and the word "35 000 lats" with a number and the word "50 000 euro". 12. Replace article 84 the eleventh part number and the word "35 000 lats" with a number and the word "50 000 euro". 13. Replace the fifth article 85, paragraph 2 of part number and the word "500 lats" with the number and the word "710 euro". 14. Replace the seventh subparagraph of article 94, the number and the word "50 000 lats" with a number and the word "Euro" 71143.59. 15. Replace the first subparagraph of article 101, the number and the word "50 000 lats" with a number and the word "Euro" 71143.59. 16. Article 105: replace the first part of the number and the word "300 lats" with the number and the word "Euro" 426.86; replace the third paragraph, the number and the word "300 dollars" with a number and the word "Euro" 426.86. 17. the fifth paragraph of article 109: replace paragraph 2 in the number, and the word "late" with the number 1000 and the word "Euro" 1422.87; Replace in paragraph 3, the number and the word "100 lat" with a number and the word "Euro" 142.29; Replace in paragraph 4, the number and the word "late" with the number 1000 and the word "Euro" 1422.87; Replace paragraph 5 in number and the word "late" to the number 8000, and the word "Euro" 11382.97. 18. in article 115: replace the first part of the number and the word "35 000 lats" with a number and the word "50 000 euro"; replace the third paragraph, the number and the word "10" by the figure of 100,000 and the word "Euro" 14228.72; replace the fifth part number and the word "35 000 lats" with a number and the word "50 000 euro". 19. Replace article 119, second paragraph, the number and the word "35 000 lats" with a number and the word "50 000 euro". 20. Replace the third paragraph of article 121, the number and the word "late" with the number 7000 and 10 000 euro, the word "". 21. Article 126: replace the second paragraph of point 1 a number and the word "100 lat" with a number and the word "Euro" 143; replace the number in the fourth paragraph, and the word "20 lats" with a number and the word "Euro" 29. 22. Article 129 of the Present fifth paragraph by the following: "(5) the tax amount on the invoice may be expressed in any currency, provided that the duty payable or the amount of the tax adjustment is expressed in euro in accordance with the accounting used in the foreign exchange rate that is valid on the date of the start of the transaction or the date of receipt of the advance payment in the beginning." 23. Article 137: replace the first subparagraph of paragraph 1 and 2, the number and the word "70 000 lats" with a number and the word "100 000 euro"; replace the second paragraph, the words and figures "reached 70 000 lats but not exceeded 100,000 351" with the words and figures "has reached 100 000 euros, but has not exceeded 500 000 euro. The law shall enter into force on January 1, 2014. The Parliament adopted the law in 2013 on 19 September. The President of the Parliament instead of the President's Āboltiņ 2013 in Riga on October 4.